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NEW QUESTION: 1
Which protection profile can be used to protect against Directory Harvest attacks?
A. antivirus profile
B. antispam profile
C. session profile
D. content profile
Answer: C

NEW QUESTION: 2
組織は、クライアントをサポートするためにより多くのビジネスユニットリソースを必要とするビジネスアプリケーション用の強化されたパスワードポリシーを実装しています。ビジネスユニット管理のサポートを得るためのベストアプローチは次のとおりです。
A. 変更のコストと利点の分析を提示する
B. 情報セキュリティへのプラスの影響について詳しく説明する
C. 業界のベンチマーク結果をビジネスユニットに提示する
D. 実装されていない場合のセキュリティインシデントのリスクと影響について話し合う
Answer: D

NEW QUESTION: 3
If receivables transferred with recourse qualify for derecognition, the proceeds from the transfer are:
A. Recorded at fair value for the assets obtained and liabilities incurred.
B. Recorded at the historical cost of the assets obtained.
C. Explanation:
The entity derecognizes financial assets if it has transferred substantially all of the risks and rewards of ownership. Derecognition also is appropriate when the entity neither has transferred nor retained substantially all the risks and rewards of ownership, providing the entity does not have control. After derecognition, periodic profit or loss will include the difference between the carrying amount transferred and the proceeds, plus or minus any prior adjustment r fl ling the fair value of the asset that had been reported in equity. If a new financial asset is created or a financial liability is assumed, the calculation is adjusted for the fair value of the asset or liability. Thus, the proceeds of the sale are reduced by the fair value of the resource obligationa new financial liability). When the transfer does not meet these criteria, the transfer is accounted for as a collateralized borrowing. A transferor entity most likely should continue to recognize a transferred financial asset if the:
A. Transferor may reacquire the asset, and the asset is readily obtainable in the market
B. Transferee may sell the full fair value of the asset
C. Transferor has an option to reacquire the asset, and the reacquisition price is fair value
D. Transferor is entitled and obligated to repurchase the asset, and the transferee receives a lender's return.
D. Reduced by the fair value of the recourse obligation.
E. Accounted for as a collateralized borrowing.
Answer: C,D